INTERSECTING TAX CONCENTRATION CURVES AND THE MEASUREMENT OF TAX PROGRESSIVITY: A REJOINDER: I. Introduction

IN criticizing the work of Clotfelter (1979), Calmus (1981) argues that the use of Suits' index to rank the progressivity of different taxes is prone to error whenever the Suits tax concentration curves intersect. By invoking Atkinson's (1970) theorem on Lorenz dominance, Calmus states tha...

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Bibliographic Details
Published in:National tax journal 1987-12, Vol.40 (4), p.635
Main Authors: Lambert, Peter J, Pfahler, Wilhelm
Format: Article
Language:English
Subjects:
Income distribution
Tax rates
Taxation
Online Access:Get full text
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Summary:IN criticizing the work of Clotfelter (1979), Calmus (1981) argues that the use of Suits' index to rank the progressivity of different taxes is prone to error whenever the Suits tax concentration curves intersect. By invoking Atkinson's (1970) theorem on Lorenz dominance, Calmus states that in case of intersecting...
ISSN:0028-0283
1944-7477